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Decision Number: |
TC 09126 |
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Appellant:
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Elphysic Ltd, Phyarreidon Ltd, Rosscana Ltd & Zraytumbiax Ltd |
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Respondent:
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The Commissioners for His Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
John BROOKS
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Date Of Decision:
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27/03/2024 |
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Main Category:
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PROCEDURE |
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Main Subcategory:
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Other |
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Notes:
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VAT/NIC – Mini-umbrella companies (MUCs) – Whether HMRC have power to de-register MUCs on basis that their VAT numbers are/will be used for fraudulent/abusive purposes pursuant to decision in Valsts ieņēmumu dienests v Ablessio SIA Case C-527/11 – Whether MUC business model/scheme an organised and contrived structure for purpose of defrauding HMRC – Whether fraud properly pleaded – Whether removal of entitlement to use VAT Flat Rate Scheme and consequent issue of assessments reasonable – Entitlement to claim Employment Allowance – Appeals allowed in part |
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Decision(s) to Download:
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TC 09126.pdf 
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